Sulphuric Acid Case

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SULPHURIC ACID PLANT

Particulars Cost/tonne
Variable expenses
Sulphur 120.00 Scenario Summary
Electricity 4.00 Current Values: 50% 70% 80% 100%
Canal Water 5.30
Soft Water 1.20      133.90 Changing Cells:
Wages 1.20 Utilization 80% 50% 70% 80% 100%
Supplies 1.40 Result Cells:
Repairs 0.80 Cost 198.00 236.46 207.16 198.00 185.18
Fixed expenses ROI 3% ‐29% ‐8% 3% 24%
PF, Employee insuranc 0.40              4,800
Maintenance 1.20           14,400
Salaries 27.00        3,24,000 Utilization for break even =  78%
Depreciation 15.00        1,80,000   7,69,200
Insurance 0.50              6,000
Interest 5.00            60,000
Overheads 15.00        1,80,000

Capacity =            15,000
Capacity utilization =  80%
Selling Price/tonne=  200.00
Cost/ tonne =  198.00
Investment =       9,30,000
ROI =  3%

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